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Expanding Powers, Shrinking Checks: The Accountability Deficit in the Securities Markets Code 2025
The main thesis of this article is not as broad as that, which is that the increase of the powers of SEBI under the SMC has not been offset by a corresponding increase in the supply of institutional checks to those powers.
Mridul Kumar Chaurasia
4 days ago7 min read
Before the Notice, after the Damage: Parallel Proceedings under CGST Act
The line between inquiry and proceedings should therefore be drawn not at the formal commencement of adjudication through a SCN, but at the point where the State deploys coercive power against the taxpayer.
Saahil Madan, Vaishnawi Sinha
6 days ago7 min read
GEI Target Rules: Monetising Emissions as Tradable Assets
The Target Rules establishes a tradable ecosystem under Section 14A of the Energy Conservation Act 2001 operationalising CCTS.
Ayushika Sinha
6 days ago6 min read
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